Life insurance companies and advertising agencies along with recovery agents have boosted service tax collections. Others such as real estate and air travel agencies have registered negative or below average growth in tax collection.
According to the Central Board of Excise and Customs (CBEC), the recovery agent segment topped the list with over 250 per cent growth in collections during April-July, followed by life insurance services, promotion of brands of goods, services etc, advertising agencies and survey & exploration of minerals. Rising bad debts (non-performing assets or NPAs) seem to have increased the work of recovery agents which, in turn, has propped up service tax collection.

Source - http://www.thehindubusinessline.com